Importing to the U.S. After the End of De Minimis
The U.S. ended duty-free de minimis treatment for all countries at 12:01 a.m. ET on August 29, 2025 (Executive Order 14324; CBP CSMS #66065494). Foreign sellers who now import formally under their own name must meet importer-of-record requirements, including, for nonresident corporations, a resident agent in the port state (19 CFR 141.18).
What changed
- Low-value shipments now go through formal or informal entry with duties
- Marketplace and DDP sellers often become importer of record
What you need as a foreign importer of record
- Customs broker
- Bond with a resident corporate surety
- Resident agent in each port state
- Importer number (CBP Form 5106)
Related: FDA renewal deadline calendar · Do I need a U.S. Agent? · US Agent Desk pricing
Sources
General information, not legal advice. Last reviewed October 21, 2026.